0001493152-21-027736.txt : 20211213 0001493152-21-027736.hdr.sgml : 20211213 20211110060549 ACCESSION NUMBER: 0001493152-21-027736 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20211110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ProPhase Labs, Inc. CENTRAL INDEX KEY: 0000868278 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 232577138 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 711 STEWART AVE, SUITE 200 STREET 2: GARDEN CITY CITY: NEW YORK STATE: NY ZIP: 11530 BUSINESS PHONE: (215) 345-0919 MAIL ADDRESS: STREET 1: 711 STEWART AVE, SUITE 200 STREET 2: GARDEN CITY CITY: NEW YORK STATE: NY ZIP: 11530 FORMER COMPANY: FORMER CONFORMED NAME: QUIGLEY CORP DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm

711 Stewart Avenue, Suite 200

Garden City, New York 11530

(215) 345-0919

November 10, 2021

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Jessica Ansart

	*Re:*	*ProPhase Labs, Inc. – Request for Acceleration*
		*Registration Statement on Form S-3*
		*File No. 333-260848*

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ProPhase Labs, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333- 260848) (the “Registration Statement”), so that it may become effective at 4:30 p.m. Eastern Standard Time on Friday, November 12, 2021, or as soon thereafter as practicable.

The Registrant hereby authorizes Wendy Grasso, Esq. of Reed Smith LLP, attorney for the Registrant, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Wendy Grasso, Esq. at (917) 993-3645.

	PROPHASE LABS, INC.

	By:	/s/ Monica Brady
		Monica Brady
		Chief Financial Officer

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